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The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Current technological developments make many children choose to play with their gadget. This makes them sometimes lazy to read a book. But that can be tricked by story bookspictorial. The picture book itself has several advantages besides drawings that attract children's attention. Like an easy story to understand, contain meaning or stories of life learning, enhance imagination, and the existence of pictures in the story book will give a picture of imagination and fantasy in children. Therefore children are advised to be fond of reading book. Picture books have many variations on the theme the story, like about friendship or other fable stories. And for children who don't like books, can start with this picture book. Can be started by looking at the pictures, then just learning to read contents of the story of the book. In kindergarten HARAPAN MASA itself reading activities the book is still lacking. Most teachers read later students mimic. This is still considered inefficient because not all children will pay attention to. By holding the book reading activity, children are expected TK HOPE MASA can more smoothly read a book In collecting data, the method used by the author is by using interview research methods, surveys, literature studies. For making it using the CorelDRAW X7 program, Adobe Illustrator CS6, Adobe Photoshop CS5 and Manga Studio 5. The existence of this picture book is expected to increase children's interest in reading books.

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

Intellectual Property Rights for Batik Semarang still not as expected. Though the existence of Batik Semarang has existed since the Dutch colonial era around the 19th century and the motive is not inferior to other batik. Supposedly IPR can be applied to protect Batik Semarang, especially is The Copyright. The issue is What is the Copyright can be used to protect and preserve Batik Semarang? If ok what is the problem of it that can not apply its IPR, especially for  Copyright. The conclusions is: Copyright can be applied to art / motive. The obstacles are the traditional motif is already a Public Domain, shall have the novelty of novation, Batik Semarang is not widely known and less desirable both from employers and community batik Semarang. Suggested communities often use Batik Semarang by requiring students to use Batik Semarang.

The journey of the Regional Representative Council (DPD) in the constitution is considered to still not compensate for the dynamics of proliferation of legislation. The reason is that the function of the DPD with the DPR in the field of legislation has been tugging and there has been intense competition in the formation of legislation, on the one hand the existence of the DPR as an institution holding a legislative function born earlier is considered to dominate the formation of legislation. On the other hand, the existence of the DPD as a new institution that is also given a legislative function, its authority is considered to be too small when compared to the authority of the DPR in the process of establishing legislation. Even the DPD is considered to add to the problem of over regulation in Indonesian legislation. Borrowing the term Richard Susskind mentions that hyper regulations or obesity are legal and over regulation. This situation led to the implementation of the DPD's legislative function not being optimal because it tends to be half-hearted. In other words, the existence of the DPD as the holder of legislative power is still under the shadow of the DPR, so it has not been taken into account in the process of establishing legislation in Indonesia, even though it has been corrected by the Constitutional Court through Decision of the Constitutional Court Number 92/PUU-X/2012 and Decision Constitutional Court Number 15/ PUU-XIII/2015, but the decision was ignored.

Hospital medical record is an important component in the implementation of hospital management activities, hospital medical records must be able to provide complete information about the medical and health services process at the hospital,both in the past, present and future estimates of what will happen. The purpose of the medical record is to support the achievement of orderly administration in order to improve health services. Without the support of a good medical record management system, then the orderly administration will not succeed. Medical records arevery supportive not only to organize important instrument processes in handling medical legal problems that may occur in hospitals less successfully in aneffort to improve the quality of service as expected.The most important thing in the medical record is the numbering of medical record documents. One type of medical record numbering used is the Numbering System Unit (UNS) is a numbering system where the system provides one number to outpatients, inpatient and emergency department. Each visiting patient receives one number when the patient first arrives to the hospital and is used forever on subsequent visits. The patient's medical record number is unlikely to be used for the number of another patient, since the numbering is already organized and will be continuous with the filling of the medical record document and in the process of handling the patient. Based on research conducted in Main Clinic of Inpatient PKU Muhammadiyah Kutoarjo in giving medical record number Unit Numbering System (UNS) have been run well and effective start from place of registration of patient, filling of medical record by doctor, giving medicine to patient, with ease in searching, storing, and maintaining patient's medical record but still experiencing the problem of duplicate nu mbering at the time of patient registration where the patient got double number, although not nearly every day found the existence of double patient medical record number. 

The purpose of this research is to explain the function of budget planning of project cost as a tool of cost control at company and form of control which will bedone by company management in reducing existence of deviation. The data was obtained directly from Purworejo's Neverland Development company. This research uses variance analysis method, data obtained in the form of budget plan and its realization as well as direct interview. Based on the result of the research, the difference between budget of project cost and its realization happened the advantageous difference in the calculation of three types of cost, namely direct material, direct labor and the difference of project overhead cost. This means that, the cost budget can be used as a cost control tool within the company. Cost budgeting can be made as a work guide or reference in the creation of a company project in evaluating the cost control that occurs in the company. With the budget will reduce unexpected expenses and other costs beyond the budget

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

The issue of legal protection for consumers is one that is championed in order to provide protection for the community as consumers. BPOM Semarang City has the duty to provide services for the community to supervise the circulating products to ensure their safety, however, there are still products that contain hazardous substances in circulation. Therefore this thesis is entitled "The Function and Role of BPOM in Consumer Protection Against Foods Containing Hazardous Ingredients in Semarang City".                The problem under study is to find out how the function and role of BPOM in dealing with food containing hazardous ingredients, what efforts have been made by BPOM on foods containing hazardous ingredients and the rights obtained by consumers in order to be safer against substances that contain hazardous ingredients.                The research method used is the type of normative juridical legal research. Specific research is descriptive analysis of primary and secondary data sources. Data collection methods used are interviews and literature study with research locations at BPOM Semarang City.             Based on the research obtained shows that the position of consumers is weak compared to producers, so consumers need the existence of UUPK and POM agencies as supervisors on the feasibility and safety of drugs and food to avoid losses suffered by consumers considering that there are still dangerous substances in the circulating products. The role of the government needs to be maximized in controlling, supervising and coaching and counseling to consumers and businesses.

The arrangement and management of Street Sellers (thereafter called PKL) in Surakarta City referring to Surakarta City Local Government’s Regulation Number 3 of 2008 about the Arrangement and Management of Street Sellers in Surakarta City is conducted, among others, by arranging and managing Street Sellers in Sunday Market Manahan Surakarta conducting activity every Sunday morning. Surakarta City government has devised to close street sellers of Sunday Market Manahan Surakarta in 2016. Solo Mayor, F.X. Hadi Rudyatmo devised to sterilize Manahan Stadion area from Sunday Market sellers’ activity. Pasar Tumpah (spilled market) generated in Sunday Market Manahan location will be relocated to other location. The policy is still processed currently by Surakarta City Government. City government wants to recover the original function of Manahan Stadium for sport activity purpose. So far, the existence of sellers utilizing road or sidewalk in Manahan Stadium area disrupts the people’s to do exercise. In addition, the pile of rubbish resulting from Sunday Market activity is so high. The cleaning service officers of Cleanliness and Gardening Service (DKP) working are often overloaded when cleaning the rubbish pile resulting from Sunday Market. This one-day trading activity takes three days to clean its rubbish. Through Youth and Sport Service (Dispora), in this case Surakarta City’s Local Technical Service Unit of Sport Infrastructure, Solo City Government released Joint Decree approved by Dispora, Trade Service of Surakarta City and Street Seller Association of Sunday Market Area. In the presence of Community Service activity, several benefits can be achieved: Successfully giving understanding to the street sellers of Sunday Market about Environment Orderliness in trading location, in Manahan Stadium area of Surakarta; successfully encouraging the street sellers to encourage the City Government’s program to recover the original function of Manahan Stadium for sport activity purpose for Solo City people, so that they no longer use road and sidewalk in Manahan Stadium area; successfully giving an understanding on the importance of maintaining the cleanliness of Sunday Market area, by obliging the sellers to clean rubbish after their activity has been completed; and successfully giving understanding on the importance of maintaining plant as the park (garden) in Sunday Market area. Keywords: Management and Arrangement, Understanding on Environment Orderliness, Street Sellers of Sunday Market

Pencarian kebenaran sejati merupakan perjuangan setiap orang yang berpikir khususnya mereka yang “skeptik” terhadap kebenaran-kebenaran iman. Edith Stein yang berpersonalitas sangat keras dengan kemampuan intelektualnya  yang  sangat  tinggi berhadapan  dengan  krisis iman  sejak masih muda. Dia tidak percaya kepada eksistensi Allah sebagai seorang Pribadi. Dia adalah seorang “atheist” yang giat mencari kebenaran melalui ilmu pengetahuan – khususnya lewat fenomenologi yang diajarkan oleh Edmund Husssel. Perjumpaannya dengan beberapa filsuf beriman seperti Max Scheller dan Adolf Reinach telah menimbulkan kerinduannya untuk bertobat dan oleh rahmat Tuhan ia dituntun kepada suatu pengalaman iman ketika membaca buku Riwayat Hidup Teresa dari Avila.

Promas Greenland Nglimut Is a Hot Spring Bath and Villa Accommodation, Promas Greenland Ngonut Gonoharjo is located at an altitude of 700m above sea level, located in Limbangan District and 30 km from the city of Semarang. The purpose of this study is to introduce to the public so that people are more aware of greenland promas tourism, as well as interested in traveling to greenland promos gonoharjo and increasing marketing of greenland promasan tourism to be able to compete with other tourism in Kendal district. This study uses the Aida method and uses a 3D model. The subject of this research is to the public and tourists who will visit Greenland promasan tourism. The results of this study were able to attract the public or tourists to visit Greenland promising tourist sites and improve their marketing system, the results obtained from marketing with 3D models are able to improve the marketing system that the public will find out the specifications and forms of Greenland promotions before visiting or traveling. This is supported by the existence of good management and adequate facilities so that visitors feel comfortable and happy.

Technology is very instrumental in improving the quality of education, it is necessary to have media that can support the realization of effective learning activities from the school through the teaching learning process. SMP N 02 Limbangan is a school that uses modules as material for teaching, but students are less enthusiastic in learning, so the material delivered is less acceptable and well understood, and the value of the material is below the complete limit. The existence of these problems makes the writer want to participate in improving the quality of student grades through this research and development by creating a 2D multimedia-based learning media by using the Computer Assisted Intruction (CAI) method in Sound Physics Science Subjects. The results of validation from media experts are 3.2. This criterion is between 3.26 - 4.00 which is classified as a very valid category. the validation result from the material expert is 3.2. This criterion is between 3.26 - 4.00 which is classified as a very valid category. that the results of the validation of the user show the value of 3.28 is between 2.25 - 4.00 which is classified in the category of very valid.

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

This study examines the Effect of Mutation and Promotion ofPosition on Employee Career Development. The research was conductedby using survey method conducted on automotive company. The result ofthe research shows that Mutation and Promotion of Position onEmployee Career Development have positive and significant influence.The existence of mutations and promotion in a company if managedproperly so that generate a positive impact, then employees will be moreresponsible for the work they live.

Abstract:Decision of the Supreme Court No. 653 K/Pid/2011 less oriented to justice but moreoriented towards legal certainty. It can be seen from the decision that is based on thesubstance of justice, but only based on a majority vote of the judges. The existence ofthis decision be one that affects the issuance of Perma No. 02 Tahun 2012 on theadjustment limits the number of minor criminal offenses and penalties in the KUHP.Key words: Keadilan, Kemanfaatan dan Kepastian Hukum.

Abstract: Jamsostek program is a form of economic and social protection programs to provideprotection in the form of compensation for the loss of income in the form of cash andprotection in the form of services, care or treatment at the time of a worker hit bycertain risks. Jamsostek existence as living safeguard employment in a company isvery beneficial, and therefore as a measure to ensure the life of labor, the companywill enter the workforce in Jamsostek program managed by PT. JAMSOSTEK.Key words: Jamsostek Program, Worker Protection Law

Abstract :as one the elements of democracy, kaw should be the foundation of transparent, accountable and responsive governance, establishment of an honest and fair, general election system, protection of human rights and the existence of a democratic and contident society. Law should be able as well to guarantee  that the state administrators transparently do obey the rule of law in exercising their tasks. Law enforcement within a state should correspondent to the ideal of law of nation concerned. It means that the law enforcement should be in accordance with the philosophy, way of life, norms  and principles followed by the society concerned. Key word : Democracy. Law enforcement.

Hospital is one of type effort for service that is now stays in very tightening emulation climate. Struggle to create recuring business with customeroccupies central point in the effort hospital to exeed at long-range emulation. Service quality and cutomer value becomes thing which necessary for hospital. This research analysis factors influence customer satisfaction to create hospital service reference enthusiasm in Hospital PKU Muhamadiyah Gubug Kabupaten Grobogan.Research problem is existence of gap or debate at antecedent research would consequence and from customer satisfaction. Other problems is thehappening of downdraft of number of outpatients continually at last four months and existence of improvement of number sighs from patient. Respondent in this research 120 patients with sampling method applies acidental sampling. This research applies analysis Structural Equation Modeling (SEM) what implemented through program AMOS as a means of assists its the analysis.Result of research proves that service quality, cutomer value and excellence of product has positive influence and signifikan to customersatisfaction. Hereinafter, customer satisfaction of influence positive and signifikan to hospital service reference enthusiasm. Excelsior service quality and cutomer value has customer satisfaction of excelsior and causes home service reference enthusiasm which excelsior.